20 MASS. EXPERIMENT STATION BULLETIN 387 



Table 6. — Average Size of Farms, by Counties, 1940 



County Acres 



Barnstable 24.9 



Berkshire 136.9 



Bristol 38.6 



Essex 49.8 



Franklin 93.5 



Hampden . 75.5 



Hampshire 77 .4 



Middlesex 52.1 



Norfolk 43.6 



Plymouth 33 . 3 



Worcester 70.7 



The State 60.8 



Farm Taxation 



Closely connected with the level of farm land values and investment in the 

 farm is the problem of taxation. The total amount paid by the farmer depends 

 both on assessed valuation and on the rate of taxation. The comparison of rates 

 from one town to another does not tell the whole story, inasmuch as there is a 

 wide variation in the relationship between assessed valuation and true value. 

 In Massachusetts there is a considerable difference from one town to another 

 in this respect, as indicated by a farm tax study made at the Massachusetts Agri- 

 cultural College.^ In a group of ten towns the ratio between assessed value and 

 owners' value varied from 41.9 percent to 62.4 percent. 



Table 7. — Average Tax Rate in Towns Below 

 10,000 Population, by Counties, 1940 



County Tax Rate 



Barnstable $27 . 32 



Berkshire 30.26 



Bristol 32.76 



Essex 34.41 



Franklin 29.10 



Hampden 31 . 62 



Hampshire 30.45 



Middlesex. 32.05 



Norfolk 31.98 



Plymouth 30.80 



Worcester " 36 . 85 



The State 32.16 



The average tax rate for towns under 10,000 population, as imposed in 1940, 

 amounted to $32.16. (Table 7) By counties, the highest average rate was in 

 operation in Worcester County, with Essex County following; the respective 

 figures being $36.85 and $34.41 per $1,000 of valuation. The lowest average rate 

 is recorded in Barnstable County at $27.32. 



^Yount, H. VV. Farm Taxes and Assessments in Massachusetts. Mass. Agr. Expt. Sta. Bui. 

 235, 1927. 



